Pengaruh Leverage, Kepemilikan Institusional, Kepemilikan Manajerial Dan Ukur…

The aim of this study are examine the effect of leverage, institutional ownership, managerial ownership and company size to tax avoidance. Cash effective tax rates (CETR) is used to measure tax avoidance. This study uses secondary data with a sample of 62 companies listed on the Stock Exchange during the period 2013-2015. Determination of the sample was made by applying purposive sampling metho…